{"id":28920,"date":"2025-03-13T23:22:53","date_gmt":"2025-03-13T17:52:53","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=28920"},"modified":"2025-03-27T16:18:05","modified_gmt":"2025-03-27T10:48:05","slug":"pvc-raincoats-to-attract-18-gst-west-bengal-aar-ruling","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/pvc-raincoats-to-attract-18-gst-west-bengal-aar-ruling\/","title":{"rendered":"PVC raincoats to attract 18 % GST \u2013 West Bengal AAR Ruling"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac02aaad86d2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac02aaad86d2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/pvc-raincoats-to-attract-18-gst-west-bengal-aar-ruling\/#PVC_raincoats_%F0%9D%98%81%F0%9D%97%BC_%F0%9D%97%94%F0%9D%98%81%F0%9D%98%81%F0%9D%97%BF%F0%9D%97%AE%F0%9D%97%B0%F0%9D%98%81_%F0%9D%9F%AD%F0%9D%9F%B4_percentage_%F0%9D%97%9A%F0%9D%97%A6%F0%9D%97%A7_%E2%80%93_West_Bengal_%F0%9D%97%94%F0%9D%97%94%F0%9D%97%A5_%F0%9D%97%A5%F0%9D%98%82%F0%9D%97%B9%F0%9D%97%B6%F0%9D%97%BB%F0%9D%97%B4\" >PVC raincoats \ud835\ude01\ud835\uddfc \ud835\uddd4\ud835\ude01\ud835\ude01\ud835\uddff\ud835\uddee\ud835\uddf0\ud835\ude01 \ud835\udfed\ud835\udff4 percentage \ud835\uddda\ud835\udde6\ud835\udde7 \u2013 West Bengal \ud835\uddd4\ud835\uddd4\ud835\udde5 \ud835\udde5\ud835\ude02\ud835\uddf9\ud835\uddf6\ud835\uddfb\ud835\uddf4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/pvc-raincoats-to-attract-18-gst-west-bengal-aar-ruling\/#Implications_for_Businesses_and_Consumers_The_importance_of_HSN_classification_based_on_material_rather_than_function\" >Implications for Businesses and Consumers: The importance\u00a0of HSN classification based on material rather than function.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8637\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/11\/images.jpg\" alt=\"www.carajput.com; GST UPDATE\" width=\"923\" height=\"614\" \/><\/h2>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"PVC_raincoats_%F0%9D%98%81%F0%9D%97%BC_%F0%9D%97%94%F0%9D%98%81%F0%9D%98%81%F0%9D%97%BF%F0%9D%97%AE%F0%9D%97%B0%F0%9D%98%81_%F0%9D%9F%AD%F0%9D%9F%B4_percentage_%F0%9D%97%9A%F0%9D%97%A6%F0%9D%97%A7_%E2%80%93_West_Bengal_%F0%9D%97%94%F0%9D%97%94%F0%9D%97%A5_%F0%9D%97%A5%F0%9D%98%82%F0%9D%97%B9%F0%9D%97%B6%F0%9D%97%BB%F0%9D%97%B4\"><\/span><span style=\"color: #000080;\"><strong>PVC raincoats <\/strong><strong>\ud835\ude01\ud835\uddfc<\/strong> <strong>\ud835\uddd4\ud835\ude01\ud835\ude01\ud835\uddff\ud835\uddee\ud835\uddf0\ud835\ude01<\/strong> <strong>\ud835\udfed\ud835\udff4<\/strong> <strong>percentage<\/strong> <strong>\ud835\uddda\ud835\udde6\ud835\udde7<\/strong><strong> \u2013 <\/strong><strong>West Bengal<\/strong> <strong>\ud835\uddd4\ud835\uddd4\ud835\udde5<\/strong> <strong>\ud835\udde5\ud835\ude02\ud835\uddf9\ud835\uddf6\ud835\uddfb\ud835\uddf4<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This West Bengal Authority for Advance Ruling highlights the importance of correctly classifying products under Goods and Services Tax. It reinforces that plastic-based products like PVC raincoats fall under Harmonised System of Nomenclature (HSN) 3926, attracting 18% goods and services tax instead of the lower rate applicable to textiles. The Customs Tariff Act, 1975, specifically excludes synthetic polymer (PVC) from textile classification under Section XI. Contradictory ruling from CAAR (NZ Seasonal Wear Pvt Ltd) was not considered binding by West Bengal Authority for Advance Ruling.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Implications_for_Businesses_and_Consumers_The_importance_of_HSN_classification_based_on_material_rather_than_function\"><\/span><span style=\"color: #000080;\"><strong>Implications for Businesses and Consumers: The importance\u00a0of HSN classification based on material rather than function.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ud83d\udd39 Manufacturers &amp; Traders: Higher goods and services tax may impact pricing and competitiveness. Reclassification of products could be necessary. Manufacturers and traders must ensure correct HSN classification to avoid penalties.<br \/>\n\ud83d\udd39 Consumers: Expect price increases on PVC raincoats. PVC raincoats will become more expensive.<br \/>\n\ud83d\udd39 Compliance: Businesses must ensure correct Harmonised System of Nomenclature (HSN) classification to avoid penalties or disputes. Since CAAR ruled differently, affected businesses may challenge the decision at a higher forum.<\/p>\n<p>This West Bengal Authority for Advance Ruling ruling aligns with previous Authority for Advance Ruling decisions that emphasize material composition over product function for tax classification.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PVC raincoats \ud835\ude01\ud835\uddfc \ud835\uddd4\ud835\ude01\ud835\ude01\ud835\uddff\ud835\uddee\ud835\uddf0\ud835\ude01 \ud835\udfed\ud835\udff4 percentage \ud835\uddda\ud835\udde6\ud835\udde7 \u2013 West Bengal \ud835\uddd4\ud835\uddd4\ud835\udde5 \ud835\udde5\ud835\ude02\ud835\uddf9\ud835\uddf6\ud835\uddfb\ud835\uddf4 This West Bengal Authority for Advance Ruling highlights the importance of correctly classifying products under Goods and Services Tax. It reinforces that plastic-based products like PVC raincoats fall under Harmonised System of Nomenclature (HSN) 3926, attracting 18% goods and services tax instead of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[175],"class_list":["post-28920","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"PVC raincoats \ud835\ude01\ud835\uddfc \ud835\uddd4\ud835\ude01\ud835\ude01\ud835\uddff\ud835\uddee\ud835\uddf0\ud835\ude01 \ud835\udfed\ud835\udff4% \ud835\uddda\ud835\udde6\ud835\udde7, HSN classification based on material rather than function, Manufacturers and traders, West Bengal \ud835\uddd4\ud835\uddd4\ud835\udde5\" \/>\n\t<meta name=\"robots\" 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